SEC Comment Letter 0000000000-23-003924 to GALECTIN THERAPEUTICS INC (GALT)
GALECTIN THERAPEUTICS INC
Date: April 19, 2023 · CIK: 0001133416 · Accession: 0000000000-23-003924
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File numbers found in text: 333-271278
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United States securities and exchange commission logo
April 19, 2023
Joel Lewis
Chief Executive Officer and President
GALECTIN THERAPEUTICS INC
4960 Peachtree Industrial Blvd., Suite 240
Norcross, GA 30071
Re:GALECTIN THERAPEUTICS INC
Registration Statement on Form S-3
Filed April 14, 2023
File No. 333-271278
Dear Joel Lewis:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Arzhang Navai at 202-551-4676 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Brian Lee